313 S.E.2d 819 (N.C.App. 1984), 8310PTC392, Appeal of Colonial Pipeline Co.
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- Michigan - 337 N.W.2d 565 (Mich.App. 1983), 64939, Washtenaw County v. State Tax Com'n
- North Carolina - 192 S.E.2d 811 (N.C. 1972), 7, Albemarle Elec. Membership Corp. v. Alexander
- North Carolina - 215 S.E.2d 752 (N.C. 1975), 99, Appeal of AMP Incorporated
- North Carolina - 283 S.E.2d 115 (N.C. 1981), 118, Appeal of McElwee
- North Carolina - 289 S.E.2d 83 (N.C.App. 1982), 8110PTC599, Appeal of Odom
